Calder Company has a defined benefit pension plan. Pension-related data for the current calendar year are shown below:

Average remaining service period of active employees 12 years

Net gain, January 1 $ 214,600

PBO, January 1 $1,630,000

Plan assets, January 1 $1,930,000

What is the amount of the amortization of the net loss or gain that should be included as a component of pension expense for the current year?